An example of a discretionary cost for a firm that manufactures furniture is:

A) direct material.
B) advertising.
C) labour.
D) glue and nails.

Discretionary Cost

A cost that is not essential for the operation of a business and can be adjusted or eliminated without directly impacting the immediate viability of the business.

Furniture Manufacturing

The industrial process of producing furniture items, combining various materials such as wood, metal, and textiles.

Advertising

The activity or profession of producing advertisements for commercial products or services, aimed at influencing the buying behavior of consumers.